Which user group determines the extent to which the financial statements of a company fairly present its financial performance and financial position? O A. Management B. External auditors C. Internal auditors O D. Potential investors From a partner's viewpoint, which of the following will have an unfavourable effect on the closing balance of the current account of a partner? Opening debit balance in the current account Interest on drawings D 1) Salaries iv) Drawings O A.D.), Yand iv) O B.) and iv) Cand iv) only 0.1 m) and w